NY 855895

SEP 27 1990


CLA-2-90:S:N:N1:104 855895

Mr. Leon Pauksta
Nichimen America Inc.
225 North Michigan Avenue - Suite 2322
Chicago, Illinois 60601-5983

RE: The tariff classification of scratch testers from Japan.

Dear Mr. Pauksta:

In your letter dated August 28, 1990 you requested a tariff classification ruling. The CSR-01 scratch tester is designed to measure the peeling load of hard film while the CSR-02 is used to evaluate the tribological and adhesion properties of very thin films. A phonograph cartridge designed for the system is used as the sensing unit; a diamond cone, polished to a certain radius, is used as the stylus which is placed on the surface of the film and scratches the film surface as the cartridge vibrates. A frictional force is generated and detected as an output voltage. Until the film is broken, the relationship between the load of the stylus and the output voltage is equal to the relationship between the load and frictional forces. When the film is broken,,the breakage is detected as distortion of the output waveform, from which the type of breakage and the critical load can be analyzed. The system includes the main measuring unit, a sub unit (motor drive, power supply, cartridge vibration, signal processing and interface) a CPU, a CRT and a plotter.

The applicable subheading for the scratch testers will be 9024.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical property of materials other than metal. The rate of duty will be 4.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport